Articles subject to tax, penalty. Refunding-Continued. On distilled spirits destroyed by accidental fire or other Repayments to collector or deputy collector of judgments Registration- Cigar makers.... Of death, removal, etc., of persons having paid special tax.. Of stills and distilling apparatus... Of tobacco manufacturers, peddlers, and dealers in leaf Of unstamped instruments subject to tax, penalty......... Regulations- Commissioner to prepare. (See under COMMISSIONER OF INTERNAL REVENUE.) Force and effect of law... President authorized to prescribe.. Reimportation Of goods manufactured in bonded manufacturing warehouse. Reimported— Manufactured tobacco to be held by collector of customs Which have been shipped for exportation. Release- Of distillery. Of property on bond. Of real estate.. Religious bequests- Refunding of legacy tax on... .. Religious, charitable, or educational Exempt from corporation excise tax Remission- Case of, where person has paid special tax. From warehouse not to be permitted, etc. Of spirits from distillery or rectifying house between sunset and sunrise.. Of suits, etc., from State to United States courts..... Of tobacco or snuff without payment of tax.. Removing and concealing- Spirits on which tax has not been paid. .(act July 27, 1902). 318 associations- (act Aug. 5, 1909) Renovated butter- Definition. (act May 9, 1902) Forfeiture of, when deleterious to health. Manufacturer of, special tax and definition. Manufacturer of, to file bonds, notices of, inventory, etc... 4 301 Packages of, how marked... 5 303 Provisions of meat and live-stock inspection acts to be appli- Secretary of Agriculture to make regulations governing man- Tobacco, provisions relative to stamps apply. required by regulations...... 4 302 4 302 4 302 Renovated butter-Continued. Penalties- For engaging in business as manufacturer of, without pay- For failure to mark and brand as required by law. Reopening of accounts Repayment- To collectors and other officers of money recovered in suits. Repeal- Provisions relative to acts of.... Reports. (See RETURNS.) Annual report of commissioner By United States attorney.. Collectors to United States attorney. Failing to make reports... Monthly reports on condition of business. Rescuing- Prisoners. Property, etc., seized by internal-revenue officers. Restamping- Of distilled spirits, tobacco, snuff, cigars, cigarettes, fer- 3315 209 Restoration- Of property seized under distraint on payment, etc........ Restraining- In liquors, not liable as wholesale liquor dealers for closing In malt liquors, penalty for doing business without payment Not to purchase in quantities of more than 20 gallons except from a rectifier, wholesale dealer, or distiller, except, etc.. 3244, 3319 140, 213 Retail dealer in leaf tobacco- Definition of.. 35 261 May sell natural leaf tobacco, except to named persons, with- Retail liquor dealer not liable as wholesale liquor dealer for Returns-Continued. Distillers' Failure or neglect to make.. False or fraudulent, penalty, 100 per cent. Making false or fraudulent, with intent to defeat or evade assessment; penalty. Manufacturers of adulterated butter or renovated but- ter...... ..(act May 9, 1902) 4 301 Manufacturers of oleomargarine. May allow further time in case of absence or sickness...... Of stamps for spirits by collector of internal revenue. 3314 208 3179 91 Persons neglecting to make, or making false and fraudulent.. Revenue agents. (See INTERNAL-REVENUE AGENTS.) Revenue officers. (See OFFICERS.) Falsely assuming to be, and in such character demanding Of distilled spirits by order of court or under process of distraint to be subject to tax.... 3334 226 Of forfeited boilers, still, machinery, materials, etc., at Of property forfeited, found in possession in fraud of revenue laws... 3459 362 Of real estate for taxes. 3196,3205 101, 105 Of real or personal property under decree of court where and Of tobacco, snuff, and cigars under distraint or by order Of whisky, tobacco, etc., under distraint, to be branded, 3297, [3297a] 197, 198 Saleratus- May be manufactured where spirits are distilled... May withdraw alcohol from bond for scientific purposes Scraps of tobacco- May be imported and removed directly to manufactory May be sold in bulk without payment of tax. Seals for locks- Commissioner may require, to be put on stills, etc......... Search- For pipes underground.. Search warrant- May be issued to officers... Secretary of Agriculture- To ascertain whether deleterious materials are used in the To make regulations governing manufacture of renovated Secretary of the Treasury- Authorized to abate or refund taxes on spirits destroyed Authorized to compromise claims and judgments......... Authorized to make to deputy acting as collector during vacancy same allowance as to collector. Authorized to permit free withdrawal of alcohol by scientific Authorized to remit forfeitures.. May designate collector to have charge of exportation..... 3161 75 108, 404 May direct ren renewal, etc., of collector's bond. 3143 59 May direct which deputy collector shall perform duties in case of disability, etc., of collector. May impose the duties of storekeeper and gauger upon one To approve sales by commissioner of real estate To lay annually before Congress, in December, an abstract to make.. 3166 79 101, 105 Taxable articles held with intent to defraud the revenue, etc. 3453 359 Set-off- Any debt due the United States to be deducted from any No salary to be paid to debtors of United States until they Suits of United States against individuals, what credits Shares- Cigars manufactured on commission or. Tobacco and snuff manufactured on commission or. Sheriff- Sale of spirits by Shifting spirits, etc... Shipment of liquors- Collection of purchase price in connection with delivery In interstate commerce marks to be placed on packages.... Under name as known to the trade... Shorts (fine cut)- May be sold in bulk as material without payment of tax... Commissioner may allow a less distance in case of vinegar factory. 3282 176 In a direct line, distilling and rectifying not to be carried Vinegar factory not to be within such distance of distillery Imported, to pay additional internal-revenue tax by stamp. picture. Penalties for purchasing, etc., when not stamped, or tax on not paid. Removing packages without being stamped, etc.......... Size of packages....... 72170°-11-32 |